Which of the Following Factors Should Not Influence the Extent

question 57

Multiple Choice

Which of the following factors should not influence the extent and timing of when substantive procedures are performed?

• A) the type of audit opinion that the client would like the auditor to issue
• B) the complexity of the client's data capturing systems
• C) the level of assurance necessary
• D) the type of evidence required

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Definitions:

Consulting Fees

Charges imposed by consultants for their professional advice and services rendered to businesses.

Tax Rate

The percentage at which an individual or corporation is taxed on their income.

Account Receivable

Amounts owed to a company by customers for goods or services that have been delivered or used but not yet paid for.

Reportable Segments

These are operational segments of a business that have distinct financial data available, and whose results are regularly reviewed by the entity’s chief operating decision maker.